GST

Applicability of GST under RCM for Hotel / Tour booked abroad Whether the same will be covered under Import of Services.   The term ‘reverse charge’ as defined in the Act is reproduced below: ‘’reverse charge’’ means the liability to pay tax by the recipient of goods or services or both instead of the supplier

The expression “tour operator” is defined in entry No. 23 of notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 as under:- “Tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sight-seeing or other similar services) by any mode of transport and includes any person

Counter Party Submit Status in GSTR-2A (Yes) means GSTR-1 by Supplier is final & no changes allowed. Counter party status >> yes means now you can avail credit of that in GSTR – 2 GSTR – 2A Counter Party Submit Status – NO. GSTR – 2 GSTIN is visible but it says ‘0’ invoice. /

  Draft Reply for GST Notices Form 3B and 2A   Draft Reply after confirmation of applicability could include the following points provided:   Date ———- RPAD/ Speed Post   To:   GST Officer ( issuing notice) CC to Commissioner SGST   Dear Sir,   Sub: Reply to ASMT 1 difference in credit in addition to reply online.  

School/ Colleges  Services provided by educational institutions have been kept outside from the Goods and Services Tax (GST). Here educational institutions mean any of the institutions providing services by way of:- Pre-school education and education up to higher secondary school or equivalent or Education as a part of a curriculum for obtaining a qualification recognized